Section 19206 Of Article 1. Judgment For Tax From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 5. >> Article 1.
19206
. The Franchise Tax Board may, at any time, release all or any
portion of the property subject to any lien provided for in this
article from the lien or subordinate the lien to other liens if it
determines that the taxes are sufficiently secured by a lien on other
property of the taxpayer or that the release or subordination of the
lien will not endanger or jeopardize the collection of the taxes.